Climate disclosure is no longer a sustainability exercise. It is now a statutory, financial, operational, and strategic obligation.
The Clear Carbon Knowledge Hub is designed for organisations navigating mandatory climate reporting, emissions accounting, industrial decarbonisation, and cross-border compliance obligations. Built for asset-intensive industries, our FAQ library provides authoritative, technically grounded guidance across the regulatory frameworks shaping the global low-carbon economy.
Frameworks grouped by jurisdiction and purpose. Active categories appear first within each cluster.
Mandatory federal frameworks for Australian emissions reporting, disclosure, and compliance.
Australian compliance assets. Covers the operational mechanics of buying, holding, and surrendering Australian Carbon…
BrowseThe Australian Sustainability Reporting Standards framework (specifically AASB S2). Covers climate-related financial disclosure requirements,…
BrowseNGERS compliance. Covers corporate and facility thresholds, registration requirements, Scope 1 and Scope 2…
BrowseNational Pollutant Inventory (NPI) reporting. Covers substance emission thresholds, estimation methodologies, diffuse and point-source…
BrowseAustralia’s Safeguard Mechanism under the National Greenhouse and Energy Reporting Act 2007. Covers emissions…
BrowseInternational standards setting the baseline for climate-related financial disclosure.
CDP (formerly Carbon Disclosure Project) reporting. Covers investor and supply chain disclosure requests, questionnaire…
The Greenhouse Gas (GHG) Protocol. Covers corporate accounting and reporting standards, operational and financial…
IFRS S2 Climate-related Disclosures. Covers the global baseline framework established by the International Sustainability…
The Science Based Targets initiative (SBTi). Covers near-term and long-term 1.5°C alignment criteria, scope-specific…
The Taskforce on Nature-related Financial Disclosures (TNFD). Covers the LEAP (Locate, Evaluate, Assess, Prepare)…
Listing rules and mandatory disclosure across Asia-Pacific markets.
Hong Kong’s mandatory climate disclosure framework. Covers Hong Kong Stock Exchange (HKEX) Listing Rules,…
Malaysia’s National Sustainability Reporting Framework (NSRF). Covers the integration of IFRS S1 and IFRS…
Singapore’s Sustainability Reporting Framework (SRFW). Covers SGX RegCo listing rules, ACRA reporting mandates for…
The Sustainability Standards Board of Japan (SSBJ) standards. Covers Financial Services Agency (FSA) legal…
Sectoral and trade-related carbon regulation reshaping cross-border activity.
The EU Carbon Border Adjustment Mechanism (CBAM). Covers reporting obligations for embedded emissions in…
The Carbon Offsetting and Reduction Scheme for International Aviation (CORSIA). Covers ICAO compliance thresholds,…
The European Union’s Corporate Sustainability Reporting Directive (CSRD). Covers compliance triggers for non-EU parent…
Financed emissions and portfolio climate tracking. Covers mandatory AASB S2 and IFRS S2 asset-management…
The IMO Net-Zero Framework (NZF). Covers two-tier Greenhouse Gas Fuel Intensity (GFI) base and…
Operational frameworks for managing climate-related assets, transition plans, and accounting.
Australia’s Guarantee of Origin (GO) scheme. Covers Clean Energy Regulator (CER) framework pathways, tracking…
BrowseClimate Asset Management (CAM) and accounting mechanics. Covers the financial and operational integration of…
Climate Transition Action Plans (CTAPs). Covers strategic framework requirements under AASB S2 and IFRS…
Every framework above corresponds to active validation, governance, and reporting workflows within the Clear Carbon enterprise platform. Click through to learn more.
Operational-data-first emissions capture across Scope 1, Scope 2, Scope 3, energy, fuel, water, and environmental data streams.
ExploreFinance-grade reporting aligned to NGERS, Safeguard, AASB S2, IFRS S2, NPI, CDP, and investor frameworks.
ExploreTransition planning, MACCs, forecasting, and decarbonisation execution.
ExploreAuditable supplier and customer engagement through secure value-chain data exchange.
ExploreKnowledge base answers that have been verified for accuracy by the Clear Carbon Editorial Team.
For NGER reporting, use the emission factors in the NGER Measurement Determination as in force for the year you are reporting. For…
An LGC counts toward NGER market-based Scope 2 only if it was voluntarily surrendered before you submit your NGER report, was not…
NGER has facility and corporate group thresholds. A facility meets a threshold at 25,000 t CO2-e of Scope 1 and Scope 2…
The controlling corporation registers, not each site or subsidiary. It must apply by 31 August following the first financial year in which…
An NGER facility is an activity or series of activities, including ancillary activities, that generate greenhouse gas emissions and produce or consume…
The NGER Measurement Determination sets a hierarchy of estimation methods. Method 1 applies default emission factors. Methods 2 and 3 use facility-specific…
Beyond a glossary
This is not a static glossary of regulations. It is a living operational knowledge base built to help enterprises strengthen disclosure readiness, improve auditability, and accelerate decarbonisation execution.
Book a friendly callAn Australian carbon credit unit (ACCU) is a tradeable unit issued under the ACCU Scheme for each tonne of carbon dioxide equivalent that a registered project stores or avoids. ACCUs can be sold, surrendered under the Safeguard Mechanism or voluntarily cancelled.
A project earns ACCUs by registering with the Clean Energy Regulator, following an approved method, reporting its abatement with scheduled audits, and then applying for ACCUs. One ACCU is issued for each tonne of carbon dioxide equivalent stored or avoided.
ACCUs are issued to registered projects that store carbon or avoid emissions, while SMCs are issued to Safeguard facilities that emit below their baselines. Both can be surrendered to reduce a Safeguard facility's net emissions, but only ACCUs are offsets and only ACCUs can be voluntarily cancelled.
A carbon abatement contract is an agreement to sell ACCUs to the Australian Government, represented by the Clean Energy Regulator, at a set price. Contracts are either fixed delivery, which require a set number of ACCUs on schedule, or optional delivery, which give the right but not the obligation to sell.
The Guarantee of Origin (GO) scheme is a voluntary Australian Government scheme that verifies renewable electricity and tracks the emissions intensity of products such as hydrogen. It has two parts, the Renewable Electricity Guarantee of Origin (REGO) and the Product Guarantee of Origin (PGO).
ACCU relinquishment, meaning handing ACCUs back to the Clean Energy Regulator, is required when units were issued on false or misleading information, and in other cases such as a significant loss of stored carbon from a sequestration project that the proponent could reasonably have prevented or mitigated.
Each NGER measurement criterion rests on different evidence under the NGER (Measurement) Determination 2008. Criterion A needs vendor invoices, AA adds stockpile surveys and reconciliations, AAA needs calibration traceable to a measurement requirement, and BBB needs a documented industry-practice estimate. Records must be kept for 5 years.
The National Greenhouse Accounts (NGA) Factors are emission factors and methods published each year by DCCEEW to help organisations and individuals estimate greenhouse gas emissions. They cover Scope 1, 2 and 3 sources and draw on the NGER (Measurement) Determination 2008, but DCCEEW states they must not be used to meet reporting requirements under the NGER Act 2007.
The NGA Factors publish a Scope 3 electricity emission factor for each state and grid alongside the Scope 2 factor. DCCEEW states the Scope 3 factors include electricity lost through the grid network in their derivation. Scope 3 is not reportable under the NGER Act 2007, so these estimates sit in voluntary and AASB S2 inventories.
A Renewable Electricity Guarantee of Origin (REGO) certificate is issued for each megawatt hour of renewable electricity generated or dispatched by a registered facility, and shows where and when it was produced. REGO certificates can be traded or retired and can support market-based emissions reporting, including under NGER.